Related Commentary  Related HMRC Manuals

636(1)  Chapter 5 (continuity of treatment on transfers within groups) has effect in relation to insurance companies with the following modifications.

636(2)  Section 625(1)(a) (which sets out one of the conditions for that section to apply) has effect as if for “section 626(2)” there were substituted “section 626(2), (2A) or (2B)”.

636(3)  Section 626 (transactions to which section 625 applies) has effect as if after subsection (2) there were inserted–

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